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| An auditor is auditing a mutual fund company that uses a transfer agent to handle accounting for shareholders. Which of the following actions by the auditor would be most efficient for obtaining information about the transfer agent’s internal control? A. Use reports on internal control suitability of design and operating effectiveness produced by the agent’s own auditor. B. Perform tests of controls on a sample of the audited firm’s transactions through the agent. C. Perform an audit on the internal control function of the agent. D. Review prior year workpapers to determine whether the number of transactions processed by the agent has materially increased. |